The disagreements about the foundations of Islamic jurisprudance is one of the basic reasons which have formed the religious sects. There are a lot of disagreements between the Sunnite and Shi’ite. Abu Cafar al-Tusî, being one of the leader scholars of Şhi’ite, in his book called al-Udda mentioned about those disagreements. When he wrote this book he benefited from Sunni scholars’s system a lot. About the basic matters of the the foundations of Islamic jurisprudance he polemized with the Sunni scholars. He always prefered and defined his sect’s opinions fanatically. In branch matters of the foundations of Islamic jurisprudance he agreed with the Sunni scholars from time to time. In this article the polemic of the foundations of Islamic jurisprudance between Sunnite and Shi’ite have been considered briefly.